Appendix B
Service Area Summaries P12 2012/2013
Finance
Cost Centre Name
Local Taxation
Benefits
Treasury Management
Discrectionary Payments
Non Distributed Costs
Benefits & Revenues Management *
Corporate Finance *
Internal Audit *
Central Costs *
Corporate & Democratic Core
Revised
Budget
£
569,071
1,228,953
55,820
68,000
1,600
0
0
0
0
1,230,013
Actuals
£
594,349
1,233,344
60,198
46,832
95,000
19
0
0
0
1,250,929
Variance
£
25,278
4,391
4,378
(21,168)
93,400
19
0
0
0
20,916
3,153,457
3,280,671
127,214
* These budgets represent Service Management & Support Service costs for the Council.
These costs are ultimately recharged in full to the final services, based on an appropriate
method of allocation, for example, percentage of time spent.
Appendix B
General Fund Variances by Service Area - Period 12 - 2012/13
Finance
Full Year
Budget
£
Local Taxation
Gross Direct Costs
Actuals
£
Variance
£
Explanation for Major Variances
622,404
538,919
15,000
0
(510,363)
(370,718)
442,030
426,148
569,071
594,349
35,642,080
37,208,448
24,319
(35,106,146)
24,319
(36,658,084)
668,700
658,661
1,228,953
1,233,344
55,820
60,198
4,378 Increased recharges from Corporate Finance.
55,820
60,198
4,378
68,000
46,832
(21,168) Less than anticipated discretionary payments.
68,000
46,832
(21,168)
Non Distributed Costs
Gross Direct Costs
0
95,000
Management Unit Costs
1,600
0
1,600
95,000
Capital Charges
Gross Direct Income
Management Unit Costs
Benefits
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Treasury Management
Management Unit Costs
Discretionary Payments
Gross Direct Costs
(83,485) (£35,000) software costs transferred to Capital, this is matched
by the transfer of grant. (£5,590) IAS 19 Pension Adjustment.
(£35,000) Balance of Council Tax Support grant has been
transferred to the grantss earmarked reserve for spend in
2013/14. (£7,336) Postage costs.
(15,000) Interest on Business Rate refunds, No payments made in
year.
139,645 £35,000 Transferred to capital to match expenditure.£85,072
Court costs awarded less than expected.
(15,882) (£5,930) reduced recharge from ICT. The balance is made up
of a number of smaller variances.
25,278
1,566,368 £96,485 Increased provision for bad and doubtful debts.
£1,336,688 Rent Allowance benefit payments above budgeted
level, this is offset by subsidy from the Department for Works
and Pensions (DWP). £62,831 Council Tax Benefit payments
above budgeted level offset by DWP subsidy. £77,278
Partnership expenditure. £19,935 ICT costs funded from DWP
grant. (£35,000) Staff savings - this has been carried forward
to fund additional spend in 2013/14.
0
(1,551,938) (£19,935) DWP specific grant for software costs offset by
expenditure. (£1,534,166) Subsidy on additional benefit
spend.
(10,039) (£18,613) Legal services recharge for Fraud work. £30,325
increased charge from ICT reflects current shared services
project. The balance is made up of a number of smaller
reductions.
4,391
95,000 This budget reflects notional charges in relation to IAS 19
pension costs. The variance consists of £95,000 for Past
Service Costs which arise as a result of awarding added years
or allowing employees to retire early on unreduced benefits on
the grounds of efficiency. The impact of these costs are
reversed out of the account to ensure there is no impact on
the bottom line.
(1,600) No Major Variances
93,400
Appendix B
General Fund Variances by Service Area - Period 12 - 2012/13
Finance
Full Year
Budget
£
Benefits & Revenues Management
Gross Direct Costs
86,402
Management Unit Costs
Corporate Finance
Gross Direct Costs
Capital Charges
Management Unit Costs
Internal Audit
Gross Direct Costs
Management Unit Costs
Central Costs
Gross Direct Costs
Management Unit Costs
Corporate & Democratic Core
Gross Direct Costs
Management Unit Costs
Actuals
£
Variance
£
93,395
Explanation for Major Variances
6,993 Pay and Grading costs to be funded from the Organisational
Development reserve.
(6,974) No Major Variances
(86,402)
(93,376)
0
19
580,936
546,942
8,994
(589,930)
8,994
(555,936)
0
0
105,967
(105,967)
104,433
(104,433)
0
0
45,619
62,430
(45,619)
(62,430)
0
0
306,973
923,040
304,753
946,176
1,230,013
1,250,929
20,916
3,153,457
3,280,671
127,214
19
(33,994) (£29,309) Turnover savings. £8,890 Pay and grading costs to
be funded from the Organisational Development reserve.
(£5,871) IAS19 Pension adjustments. (£4,851) New
Appointment advertising
0
33,994 (£11,434) Reduced recharge in from ICT. Decrease in
recharges out based on savings in direct costs.
0
(1,534) No Major Variances
1,534 No Major Variances
0
16,811 £18,035 - Pay and grading implementation costs, funded from
an earmarked reserve.
(16,811) Increased recharges reflecting higher direct costs.
0
(2,220) (£4,492) - External audit costs lower than anticipated.
23,136 £27,004 - Increased recharge from Environmental Services
reflecting a more accurate allocation of time. £32,144 Increased recharge from Accountancy reflecting a more
accurate allocation of time. (£16,806) - Reduced recharge
from Treasury Management. (£5,199) - Lower recharge from
Legal Services. The balance consists of minor variances.